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本文通过对预算动态管控的基本理论框架的构建,指出企业动态管控的复杂性以及预算管理目前遇到的难题,结合实际案例来说明加强预算动态管控对业务发展的重要性。最终通过理论分析与实际情况相结合,针对经营管理过程存在的问题,为保险公司的经营管理决策提供可靠依据。
This paper points out the complexity of the dynamic management and control of the enterprise and the problems currently encountered in the budget management through the construction of the basic theoretical framework of the dynamic budget control. The actual cases illustrate the importance of strengthening the dynamic management and control of the budget to business development. In the end, through the combination of theoretical analysis and actual situation, aiming at the existing problems in the operation and management process, it provides a reliable basis for the insurance company’s management and decision-making.